XML 43 R22.htm IDEA: XBRL DOCUMENT v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended 4 Months Ended
Mar. 31, 2021
Dec. 31, 2020
Accounting Policies [Abstract]    
Schedule of basic and diluted loss per common share

Non-redeemable common stock participates in the income or loss on marketable securities based on non-redeemable common stock shares’ proportionate interest.

 

     Three months
March 31,
2021		  

Common stock subject to possible redemption

   

Numerator: Earnings allocable to Common stock subject to possible redemption

   

Interest earned on marketable securities held in Trust Account

    $ 49,146  

Less: Income taxes and franchise fees

      (— ) 
  

 

 

  

Net income allocable to shares subject to possible redemption

    $  49,146  
  

 

 

  

Denominator: Weighted Average Common stock subject to possible redemption

   

Basic and diluted weighted average shares outstanding

      22,040,218  
  

 

 

  

Basic and diluted net income per share

    $  0.00  
  

 

 

  

Non-Redeemable Common Stock

   

Numerator: Net Loss minus Net Earnings

   

Net loss

    $ (3,017.488 ) 

Net loss allocable to Common stock subject to possible redemption

      49,146  
  

 

 

  

Non-Redeemable Net Loss

    $ (3,066,634 ) 
  

 

 

  

Denominator: Weighted Average Non-Redeemable Common Stock

   

Basic and diluted weighted average shares outstanding

      9,209,782  
  

 

 

  

Basic and diluted net loss per share

    $ (0.33 ) 
  

 

 

  

Non-redeemable common stock participates in the income or loss on marketable securities based on non-redeemable common stock shares’ proportionate interest.

 

     Year ended
December 31,
2020		  

Common stock subject to possible redemption

   

Numerator: Earnings allocable to Common stock subject to possible redemption Interest earned on marketable securities held in Trust Account

    $ 46,642  

Less: Income taxes and franchise fees

      —    

Net income allocable to shares subject to possible redemption

    $ 46,642  

Denominator: Weighted Average Common stock subject to possible redemption

   

Basic and diluted weighted average shares outstanding

      22,435,483  

Basic and diluted net income per share

    $ 0.00  

Non-Redeemable Common Stock

   

Numerator: Net Loss minus Net Earnings

   

Net loss

    $ (4,443,894 ) 

Net loss allocable to Common stock subject to possible redemption

      46,642  
  

 

 

  

Non-Redeemable Net Loss Denominator: Weighted Average Non-Redeemable Common Stock

    $ (4,490,536 ) 
  

 

 

  

Basic and weighted average shares outstanding

      7,850,413  
  

 

 

  

Basic and diluted net loss per share

    $ (0.58 )